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Record W1532907108 · doi:10.1002/isaf.1366

Soft Computing Techniques for Querying XBRL Data

2015· article· en· W1532907108 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueIntelligent systems in accounting, finance and management/Intelligent systems in accounting, finance & management · 2015
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and XBRL
Canadian institutionsUniversity of Alberta
Fundersnot available
KeywordsXBRLComputer scienceBusiness reportingXMLFlexibility (engineering)Interface (matter)ExtensibilityDatabaseInformation retrievalWorld Wide WebProgramming language

Abstract

fetched live from OpenAlex

Summary Availability of business data is an important aspect of effective financial activities. An easy access to financial information has immense influence on actions and decisions regarding investing, trade and operations of companies and firms. The proposed standard – eXtensible Business Reporting Language (XBRL) – provides a means to create a uniform framework for representing corporate and financial information. XBRL defines an easily interpretable, machine‐readable and XML‐based data format. Its flexibility allows for representing business data using different languages, as well as following different regulation standards. One of important benefits of XBRL is application of XML‐based tools and systems that enable easy preparation, processing and validation of corporate data. It is also possible to use XML‐based storage and query systems. In this paper we propose and describe a concept of soft queries. They provide the users with a human‐friendly interface for interacting with XBRL data. These queries are equipped with linguistic terms (such as large , medium , small ) and linguistic qualifiers ( all , mostly ). Such queries are able to provide the users with results similar to the results obtained when they analyse data themselves. Linguistic terms and qualifiers are represented as fuzzy sets. Fuzzy‐based operations and aggregation operators allow for mimicking a human‐like processing of data. The proposed approach is illustrated with queries executed on an XBRL document. Copyright © 2015 John Wiley & Sons, Ltd.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.011
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Scholarly communication
Consensus categoriesMeta-epidemiology (narrow)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.774
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0110.001
Meta-epidemiology (narrow)0.0020.002
Meta-epidemiology (broad)0.0020.000
Bibliometrics0.0030.003
Science and technology studies0.0010.000
Scholarly communication0.0030.004
Open science0.0030.004
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.049
GPT teacher head0.296
Teacher spread0.247 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it